Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : The Court ruled that limitation under Section 54 cannot bar refund of mistakenly paid GST. It held that excess tax collected witho...
Goods and Services Tax : Explains why liquidated damages are generally not subject to GST unless linked to a supply. Highlights the importance of distingui...
Goods and Services Tax : The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings ...
Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...
Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The court refused to entertain a constitutional challenge raised to bypass limitation. It allowed filing of appeal with delay cond...
Goods and Services Tax : The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disp...
Goods and Services Tax : The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek ...
Goods and Services Tax : The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...
Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...
Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...
Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...
Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...
Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...
Goods and Services Tax : The Ordinance repeals the professional tax law with immediate effect from April 2026. It preserves past liabilities and proceeding...
Vide the Show Cause Notice, assessee was given an opportunity to show cause as to why they had not declared the correct tax liability in the annual returns of GSTR-09.
Madras High Court directed petitioner to deposit 25% of the disputed taxes for granting an opportunity of being heard since petitioner failed to comply with the notice uploaded on GST portal. Thus, writ allowed.
GST mandates 4-6 digit HSN code reporting in GSTR-1/1A. Phase 3 starts Feb 2025 with stricter validations for B2B & B2C supplies. Learn key updates and changes.
Patna High Court orders personal hearing for Raymond Lifestyle Ltd. in GST case, directing the Assessing Officer to pass orders after hearing the assessee.
Orissa High Court sets aside an ex parte GST order, allowing a petitioner a hearing for a late reply under Section 73 of the Odisha GST Act, 2017.
Bombay High Court stays GST on corporate guarantees, with Vedanta seeking exemption under CGST Act and challenging the constitutionality of the impugned circular.
The Supreme Court stays show cause notices in the GST case Directorate General of Goods and Services Tax Intelligence vs. Gameskraft Technologies Pvt Ltd.
Circular detailing monetary limits for filing appeals by Kerala SGST Department to GSTAT, High Courts, and Supreme Court, ensuring reduced litigation and clarity.
Learn about the evolution of ISD under GST and its impact on taxpayers, including mandatory compliance, resource allocation, and potential penalties from April 2025.
Delhi High Court held that amounts received by Electricity Regulatory Commissions as tariff and license fee is not leviable under Goods and Services Tax. Accordingly, petition allowed and show cause notice quashed.
